Ms Niamh Callaghan:

I will deal with the question on capital. We have monthly reporting in place. At the beginning of each year, each Department will set out a profile of its expenditure on a monthly basis and will provide returns to us each month. They are published as part of the fiscal monitor every month by the Department of Finance. We have ongoing engagement with various Departments, for example, the Department of Housing, Local Government and Heritage, about the profile of spending, whether it is over or under profile and the reasons for that. We track that on an ongoing basis.

The second part of the Deputy's question was about capital carryover. Under section 91 of the Finance Act, there is a statute of provision for 10% of capital carryover so 10% of a Department's overall capital expenditure can be carried forward into the next year if it is not spent in the allocated year. For example, €819 million was carried over from 2021 into 2022 and that money has first call on being spent in 2022 and that is also reported on.